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Service changes and updates IR offices, myIR and phone lines (SPK2IR) are unavailable until the morning of Thursday 28 October for planned system maintenance. Find out more

Resurgence Support Payment (RSP) You will not be able to apply for the RSP in myIR until the morning of Thursday 28 October. Businesses affected by the alert level increase that started on 17 August can apply in myIR from 28 October. Applications for a 4th payment round are planned to open on 29 October. Find out more

Resurgence Support Payment (RSP) The government has announced an increase to the amount and frequency of the RSP from 12 November. Find out more

With commercial property, such as hotels, restaurants and cafés, you’ll need to manage GST, income tax and your rental expense deductions. 

Commercial properties can be in the areas of leisure, retail, office, healthcare and buildings that are commercial dwellings. Examples of commercial property are: 

  • restaurants, cafés 
  • retail stores, shopping malls 
  • office buildings, serviced buildings 
  • medical centres, hospitals, nursing homes
  • hotels, motels
  • serviced apartment buildings managed by a third party and where the resident doesn't have quiet enjoyment as defined in the Residential Tenancies Act.
Last updated: 02 Aug 2021
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